We examine analysts' GAAP earnings forecasts and illustrate their usefulness in two prominent research settings. First, we find that the availability of GAAP forecasts has increased dramatically since 2003, and they are now available for most I/B/E/S-covered firms. Next, we utilize GAAP...

"Today's accounting professionals, like other professionals, are witnessing a major transformation due to changes in the law, services, and technologies, and an ever-increasing number of professional standards. In the altered accounting and auditing landscape brought about by these dramatic...

Advances in Accounting Behavioral Research is a publication of emerging theory, methods, and practical applications for behavioral research within accounting and auditing. It is dedicated to promoting peer-reviewed research that spans all facets of accounting behavioral research, including but...